Order for storing cash. Ensuring the safety of cash at the box office. How to modify the transfer of revenue from the cash register of a remote separate unit to the cashier of the head organization

At the checkout, he gives to the company's deposit (indication of March 11, 2013 No. 3210-y). For example, it must determine where and how to equip the cashier, how storing documents, approve the procedure and timing of cash audit. Another rules establishes the head of the company in which there are separate divisions.

You can each decision of the head by a separate order. But it is more convenient to arrange a single document - the Regulation on the conduct cash operations. And in it to collect if not all, then most of the important additions to the official cash register.

Moreover, formulate your rules so as to fulfill them simply, but it did not go to the detriment of the organization. Do not miss the main thing at the design of such a document, our article will help you. BUT ready sample Regulations on the conduct of cash transactions are presented below.

The most important information that must be included in the position

The position does not need to duplicate the requirements from instructions No. 3210. Just make a link to this document. ( 1 ) It is necessary to write in detail only those points that are not clearly formulated as well as moments whose settlement of the Bank of Russia directly imposes on the company's head.

Where and which is in the company Cassa (2). The company director himself determines what should be in the company a place for cash operations, that is, the cashier (paragraph 2 of instructions No. 3210-y). It can be envisaged that it has a born window, through which the cashier issues and receives money. And the safe in which they are stored, it is finished attached to the floor. But if the directions of the director considers unnecessary, then you can only call the place where the cashier works. For example, the bookkeeping room or office number 4 (see a sample of the regulations on the conduct of cash transactions above).

Who is in the company Cashier (3). The head must be deciding who in the organization conducts cash transactions, that is, it works as a cashier (paragraph 4 of instructions No. 3210-y). You can choose this person only from the company's employees. For example, it is impossible to appoint a cashier of an employee of a specialized organization, which the company transferred accounting. But from the workers you can choose anyone.

So, if there is no position of the cashier in the company on a staffatic schedule, the director may appoint them at least the chubby, even the secretary. The main legal rights and obligations of the cashier and familiarize him with these rights and responsibilities.

To position there is no need to enter the rights and obligations of the cashier. And even more so called him F. I. O. Otherwise, then you will have to make amendments for each personnel permutation.

Suffice to say, for example, that the cashier is a worker who occupies this position in accordance with the staffing and with whom concluded labor contract. Either establish that in the company Cashier is a salary accountant. Then to the job description of an accountant (or an employment contract with him), you must enter the rights and obligations of the cashier and let him put the signature that I read. If desired, the director may be a cashier and himself.

If there are several cashiers in the company, then you need to choose which of them is the elder. Usually, the post of senior cashier also reflects staff schedule. Then it can be limited to the reservation that the company's cash operations lead a senior cashier and cashier.

What are the documents in the company - electronic or paper (4). The new order allows you to draw up documents on the hand in hand or on a computer, on paper or electronically (clause 4.7 of instructions No. 3210-y).

You can put everything in position possible options. But now there is an ambiguity, whether the organization has part of the documents to execute on paper, and part in electronic form. In addition, paper documents (except for receptions and consumables) can be corrected, but no electronic. Therefore, before the emergence of official clarifications, it's safe to do everything as before. That is, it is possible to provide in the situation that the receptionists, consumables, cash book, statement, etc. The organization is in computer ProgramAnd then prints and stores in paper.

Who makes out cash documents (5 ). The director must appoint the one who is responsible for issuing cash documents, that is, the visitors and consumables. In other words, creates them in the program and prints.

In practice, this most often make cashiers themselves before getting or issuing money. Then in the position so I must say. After all, another option is also possible: the receipt is printed (consumage), puts its signature on it, and then transmits this document to the cashier (clause 5.1 of the indication No. 3210-y).

Where and how much time must be stored (6). In the position it is necessary to paint, as the company organized the storage of all documents on the ticket office (clause 4.7 of instructions No. 3210-y). First, to say about the shelf life. This is five years (order of the Ministry of Culture of Russia of August 25, 2010 No. 558). Secondly - about the place of storage. This is usually accounting. But it is possible to envisage, for example, the documents over three years are transferred to the company's archive. Thirdly - who is responsible for the safety (director, chief leadership, accountant).

How power is a power of attorney for receiving or cash deposit (7). It is necessary to say in the position how in the company copies are assigned copies of powers in which the cashier issues cash from the cashier. I will explain what it is about.

If the cashier gives the money to someone by attorney (for example, the counterparty worker brought the goods and takes cash for him), then this document should remain in the company. The cashier applies it to the consuming.

But it happens that the power of attorney is discharged for a long time. Or, it gives the right to receive cash not in one, but in several different organizations. Then he does not need to take the original power of attorney. Enough make a copy. She will lie at the cashier.

In the position it is necessary to foresee how this copy is assigned (clause 6.1 of the indication No. 3210-y). The easiest option - the cashier makes this copy, puts the date and signature on it.

So, it is possible to establish that only cashier and the manager are entitled to remove the cash from the account. Or chronver in the event of a cashier vacation. And it should transport them exclusively on a corporate machine. Everyone and bus can happen anything.

If the cash is disappeared, the company and the cashier will suffer. Usually with him about full material so that you can recover the entire amount of damage.

What to add to the Regulations on the Separate divisions

Companies in which there are separate divisions, it is necessary to devote them a separate section of the situation. After all, in this part, you also need to regulate many points. Here are the most important.

Where the unit is draws cash (10).New rules put a point in the question of the cash limit of separate divisions. The limit value of the cash balance must be installed for each of them, and not only for and (paragraph 2 of instructions No. 3210-y). Exception - small enterprises. They have the right to not install the limit for themselves or for their additional offices.

The procedure for calculating the limit for the unit depends on where it gives out cash: directly to the bank or in the head office office. The option selected for Dopofis needs to be fixed in the position.

How to convey the Dopofis order about His Limit (11).The head office should transfer an order to each separate unit of the order set for him. We are talking about those divisions that pay cash to the Bank and about those additional offices that transfer their money to the head office cashier (AGS. 6 p. 2 of instructions No. 3210-y). The position needs to consolidate the order of transmission of this order.

The simplest option is to order the order of the cash balance of the cash distribution itself and signed it on the instance that remains in the head office. And the safest is to transfer the order personally in hand to the head of the unit, which will be responsible for paying this document to his cashier.

When and how the unit transfers its cash book (12) to the company.In Novom cash order It is not said about the fact that any division of the company must keep their cash book. But there is a rule: separate divisions convey the organization a copy of the sheet cash book (paragraph 7 of paragraph 4.6 of instructions number 3210-y).

For this reason, it is safer that individual books are in each Dopofis. And in the position I must say, in what order a copy of the sheet will be transmitted to the head office and how often. The original sheet is not required, and there are no requirements for the copy of the copy in the new rules. So you can establish that the division's cashier sends a copy of the sheet by email to the central office.

As for the period, there are no specific requirements in the indication No. 3210. Here the main thing is to have time to convey the entire book by the time of compilation and therefore the company has the right to register in the situation that the books of the book are sent once a month, a quarter or even a year.

How to approve the Regulation

The regulation on the conduct of cash transactions must approve the company's head. Therefore, this document is convenient to issue in the form of an application to the order of the director (see the order sample below). Employees who directly work with the cashier - the chubuch, accountant, cashier, - must be familiar with the new position.

But their signatures are better to collect not at the disposal of the manager and not on the application, but on a separate sheet (it can also be made by the application to the order) or in a special magazine of arbitrary form. Then even with constant personnel movements, you will not need to reprint the order due to the fact that it is not enough space for signatures of responsible workers.

The order, mention that the New Regulation on the conduct of cash operations director approved in connection with the entry into force of the Bank of Russia's instructions of March 11, 2013 No. 3210-y. And also tell me that the text of the situation developed by the company is given in the annex to the orders.

The provision of the Central Bank of the Russian Federation of 10.10.2011 No. 373-P was established a new procedure for maintaining cash transactions. According to this order, the head of the organization ( individual entrepreneur) A managerial document must independently approve some standards of cash discipline, which is directly indicated in position No. 373-p. We offer readers an exemplary sample of such an order (orders, solutions, etc.).

Sample order for legal entity

Order

№ ___ Date ___________

1. Determine the placement of cash transactions: the workplace of the cashier's accountant in office No. 401, located at the location of the executive body of Alpha LLC at the address: _____, ul. _____, house _____.

2. To establish a cash balance limit according to Appendix No. 1 to this order.

3. Instruct the cashier's maintenance of the Accountant-Cashier Ivanova M.I. According to her job description. 1

4. Determine by the representative of Alpha LLC, authorized to receive from the current account and make cash to the accounts of the organization in banks, Accountant-cashier Ivanov M.I.

5. To impose responsibilities for registration of cash documents on the Accountant-cashier Ivanov M.I.

6. Registration of cash documents to carry out using the program "1C: Accounting".

7. To establish the deadline for issuing wages to employees of the organization - 5 working days, including the day of receiving cash from a bank account.

8. Conduct the audits of the cash register:

- Periodic planned - in the morning on the first working day of each month;

- Sudden - once every six months;

- When changing the cashiers.

9. Determine the place of storage of cash - a falling safe in the Accountant-Cassira office No. 401. The safe is to be sealing at the end of the working day in the presence of the chief accountant and the guard.

10. Cash preservation money With their transportation (receipt in the bank and the Bank) is ensured by the provision of an accountant-cashier of a service car and the accompanying person from employees of the organization.

11. This Order is made in three genuine copies, whose storage location are:

1 copy. - in the case of "Orders";

2 copies. - at the chief accountant;

3 copies - At the Accountant-cashier.

12. Monitoring the execution of the order impose on itself.

General Director _______________ Petrov V.V.

1) Note. Cash operations managers may impose. If there are several cashiers to conduct cash transactions, a senior cashier is appointed.

Sample solution for an individual entrepreneur who himself conducts cash registers

Solution № ___

date ___________ __________

Based on the "Regulations on the procedure for maintaining cash transactions with banknotes and a bank of the Bank of Russia in the territory of the Russian Federation", approved. Central Bank of the Russian Federation dated 12.11.2011 № 373-P

1. Determine the placement of cash transactions: workplace located at: _____, ul. _____, house _____, office _____.

3. The maintenance of cash transactions, receiving and cashing cash to the current account in the bank, the obligations on the design of cash transactions impose on themselves.

4. Set the time for issuing wages to employees - 5 working days, including the day of receiving cash from a bank account.

5. Conduct the records of the cash register quarterly at the end of the last working day of each quarter. 2.

6. Determine the storage location in cash - a safe cabinet in the workplace specified in paragraph 1 of this decision.

7. The preservation of cash when transporting (receiving in the bank and the bank) provide personally.

8. This decision has been published in one instance, stored in the workplace specified in paragraph 1 of this decision.

Individual entrepreneur _______________ Petrov V.V.

1) in the absence of employees, as well as in cases where wages are issued on the site, in the workshop, in any place of the implementation of production activities, an individual entrepreneur can determine the place of conducting cash transactions its place of residence.

2) You can set another duration of the audit of the cashier.

Calculation of the limit if revenue

to order (decision) No. ___ from _____

for 2012

2. The volume of revenues for sold goods (work, services) over the billing period: 1,200,000 rubles.

3. The period of time between the days of delivery to the bank received cash: 7 working days.

4. Cash balance limit: 129,230 rubles (1,200,000: 65 x 7).

Calculation of the limit in the absence of revenue

Calculation of the limit of cash balance

1. Settlement period: 4th quarter of 2011 - 65 business days.

2. The amount of cash issuance, with the exception of paying wages, scholarships and other payments to employees: 820,500 rubles.

3. Time period between days of receiving cash in a bank for money check: 7 working days.

4. Cash balance limit: 88 361 rubles (820,500: 65 x 7).

Note! You can call, for example, "Calculation of the limit of cash balance for the 1st quarter of 2012". But, most importantly, do not forget then install the limit for the next quarters.

How to make a transfer of revenue from the cash register of a remote separate unit to the cashier of the head organization?

Colleagues, we have a non-standard situation, I want to do everything right.

Quote (Svetlana Andreeva): Colleagues, we have a non-standard situation, I want to do everything right.

So, there is a separate division in another region. Scheduled in such a way that the collection agreement delays and decided to invoke
revenue on their own, to forward it to the cashier's headquarters and from here to pass to the bank as usual.
Since the cash books on the separation are conducted, as it should be, it will not work, for example, simply give this money under the report director,
return from under the report and pass to the bank.
So, not to power 57 accounts.
What documents I have to economic operation rinse?
RTO DT 57kt 50 - and what to write there?
"Issued to the transfer of revenue to the head office"?
Passport details, of course, be sure.
And what else?
Order some additionally done, maybe?
Situation is one-time, but I want to do everything legally. Please, please.

First of all, hello!
Secondly, please specify, we are talking about "Director" of the whole organization, or only separed division?
In fact, the director takes money from you and brings himself to the bank? Or is it really really redeeming a headquarters and from there someone else (cashier?) Carries to the bank?
Delivery to the bank is carried out on the same day, or the next one?
If you do not pass to the bank on the same day, the residue at the checkout exceeds the limit?

Quote (Svetlana Andreeva): Alexander, Hello!

1. The performance is about the general director of the whole organization.
2. For money, he really will hand over to the office of the organization, from where the ordinary order of the cashier will take them into our bank.
3. At the bank is impossible on the same day (, I fear that it will be in a few days, because weekends ahead, banks do not work. That is, just in case, I consider the situation that it will return, for example, on Friday to The end of the day and in the bank we will not have time. (Seal, really remote, is not a suburb).
4. The removal of the limit will not be with what development situation, the money is decided to invoke from other considerations.

Then you have such options for operations.
1. Give money to the Director-General in a separate office under the report on his "Application-Order". For transfer to the head office. He brings money there (on the next business day or later) and drops at the parish order. We use 71 accounts.
Transferring a report for passing a head office has a risk to cause extreme non-food taxes. The reaction of them is low-ended, but any punishment for it is illegal.

2. You are not given anything on this day, but leave a revenue for the night at the checkout unit. The next day either carry themselves to the bank or to the head office. Use 71st or 57 accounts optional. At the ticket office, the consumility, in the head office of the reception. Running between subaccounts of the 50th account. This is the easiest and clear for the tax authorities.

3. As in the previous version, but money gives the Director-General. Since his actions are unpredictable and at the box office, units cannot be sure that he will bring money on the same day to the head office, it is better to make it all as in the first version.

1. In the proposed scheme, the following confuses: Will there be a contradiction in the fact that we were given a report on the same cash book, and return to another? Or within one legal entity it is permissible?

2. The veterinary option. I can rearly do in the back, as a result.
But during the period when the money is physically in the way, I can not leave the cashier to the e-mail without a document of the expendable, will there be a shortage, right?
Well, imagine that he took the money today and was concerned, and today they came to them. I want to progress in this case.
That is, you think that 57 is not suitable here, I understand correctly? And I was inclined to him, but I did not know what to write in RKO. 71 An account still somehow confuses me, it is in part of the appointment, for transmission to the office of the office, after all, in essence.
And what kind of making an order for issuing? Note to transfer to the headquarters of the head organization for subsequent delivery to the bank?

Thank you, Olga, that reminded that I did not ask from the very beginning.
Do you have a separate division on the allocated balance?
If the division has its own balance, it is very convenient to use the account 79.
If another region and drive money is not free, then it is better, really on the way on the way to make money for the 57th account. It is logical and understandable. On the way, everyone can happen.
On the other hand, the 57 account applies when money is not just "on the way", but also beyond the responsibility of the organization or its employees. If something happens in the way of collectors, collectors are responsible for money. If the money sent by mail, the mail is responsible for them, etc.
IN this caseThe money outside the responsibility of the organization does not go out. They are taken by the director under its responsibility. If he "will lose them," he will answer. So? The organization will solve it within himself.
It turns out that the director takes money under its responsibility. Analogue - "REPORT". So we came again to the account 71.

Yes, if the division is a separate balance, then the 79 account can help solve this "dilemma".
The director took money at the ticket office of a separate division, here is the wiring:
Dt 79 - CT 50 - RKO on the director, the foundation "for transferring money to the head office"

The director went. Next, 2 options:
1) He brought money on the same day. Wiring in the head accounting:
Dt 50 - CT 79 - PKO on the director, the base is "revenue from the unit"
2) if he brought the next day (after 2, 3, etc. Days):
DT 57 - CT 79 - a day when the director took money in the unit, the foundation - Avizo from the division
DT 50 - CT 57 - a day when I passed money to the cashier, PKO on the director, the basis of "revenue from the unit"

Alexander, a separate division is not allocated for a separate balance, without its own P / C (otherwise it would be a little easier).
Yes, thank you very much, I understood finally, in my case it is 71, and not 57 in this case for the period of transportation.

Thank you very much for detailed advice.

www.buhonline.ru.

Cash discipline in 2017

What it is

In order to deal with the concept of "Cash Discipline" First, it is necessary to understand the difference between the terms "Cash register" and "Cassa":

Cash register (CCM, CCT) - This device is necessary for receipt cash from your customers. Such devices can be as you like and for each of them should be issued their reporting documents.

Cashier enterprise (operating cash desk) - This is a combination all cash operations (reception, storage, issuance). In the cashier comes the revenue, obtained, including on the cash register. From the cash desk, all cash costs associated with the activities of the enterprise are carried out and money collectors for further transmission to the bank. The cashier can be a separate room, a safe in a room or even a box in a writing desk.

So all operations on the ticket office must be accompanied by registration of cash documents - which is usually implied under compliance with the cash discipline.

Cash discipline - This is a set of rules that need to be observed in the implementation of operations related to the reception, issuance and storage of cash (cash transactions).

The main rules of the cash discipline are:

Who should observe

The need to maintain cash discipline does not depend on the presence of a CCM or the chosen tax system.

You can not have a cash register, but simply write a BSO (shaft of strict reporting), but at the same time there must be a cash discipline regulations anyway. The rule is one here - if there are cash movements, then the cash discipline must be observed.

However, since June 2014 operate simplified cash disciplinewhich has just affected individual entrepreneurs.

Now the IP is no longer obliged to keep the cashier on a par with organizations and issue cash documents (PKO, RKO, cash book). Entrepreneurs need only to form documents confirming payroll (settlement and payment statements).

Also, according to a simplified order - IP and small enterprises (the number of employees no more than 100 people and revenue of no more than 800 million rubles per year) more

All regulations of the cash discipline are listed in the instructions of the Bank of Russia (indication of March 11, 2014 No. 3210-U and the indication of October 7, 2013 No. 3073-y).

Cash documents

Cash operations should carry out an employee authorized to this (cashier), if it is absent, these functions can be performed by the head (PI). If there are several cashiers, a senior cashier is appointed.

Cash documents should form chief Accountant Or another appointed official (head, IP, cashier, etc.) with whom a contract for the provision of accounting services has been concluded.

In 2017, cash transactions are issued by the following documents:

1. Purchase Cash Order (PKO) - Filled at each admission of money in the cashier. If the cash is drawn up by the cash register check or the shame of strict reporting, it is allowed to make PKOs on the total amount of cash received per working day (shift).
2. Expendable Cash Order (RKO) - Filled when issuing money from the cashier. Upon receipt of the order (for example, from an employee who went for the purchase of stationery), the cashier must make sure that RKO was signed by the Chief Accountant (supervisor) and check the personality certification of the employee.
3. Cash book (CO-4 form) - data is entered into the book for each arrival and consumable cash order. At the end of the working day, the cashier must verify the cash book data with the cash document data and withdraw the amount of cash balance at the checkout. If there were no cash operations during the day, the cash book is not filled.
4. Accounting book (CO-5 form) - is filled only if several cashiers work at the enterprise. Entries in the book are recorded during the working day at the time of the transfer of cash between the senior cashier and the cashiers and are confirmed by their signatures.
5. Settlement payment statement And the payment statement is drawn up when issuing wages, scholarships and other payments to employees.

Note: With regard to the obligation to conduct documentation established by the Resolution of the State Statistics Committee of Russia from 25.12.1998 N 132 (Forms of the KM-1-KM-9, Torg-1-Torg-31, etc.), the Ministry of Finance indicated that with the introduction of online cash registers it is optional (Letter Ministry of Finance of the Russian Federation of September 16, 2016 N 03-01-15 / 54413).

Cash documents can be conducted in paper form or in electronic form:

• Documentation on paper It is drawn up by hand or using a computer (other equipment) and signed by their own signatures.
• Documentation electronic It is drawn up with the help of a computer (other technique) with ensuring their protection against unauthorized access and are signed by electronic signatures.

Remindthat such reporting documents as: Kudir, BSO accounting book and documents related to the application of the cash register (report and the cashier-operating officers magazine) to the cash discipline do not belong.

Limit balance at the checkout in 2017

The limit of the cash balance is the maximum permissible amount of cash, which can be kept at the enterprise's cash desk at the end of the working day (sometimes the limit is also called the passing residue).

All cash over the installed limit must be submitted to the bank. An exception to this rule is allowed in the days of paying salaries, scholarships, as well as on weekends and non-working holidays (if cash transactions were conducted at that time).

Soviet Delive to the procedure for establishing a cash limit very carefully. If you do not install the limit, it will be equal 0 , and accordingly, any amount of cash at the checkout at the end of the working day will be considered overtime.

Storage of money in the box office above the established limit is one of the violations of the cash discipline, for which they can attract administrative responsibility and write a fine.

How to calculate the limit of cash balance at the checkout

The procedure for calculating the limit of the cash balance is presented in the annex to the instructions of the Bank of Russia of March 11, 2014 No. 3210-y.

According to him in 2017, the limit of the cash balance can be calculated in one of two ways:

Option 1. Calculation based on the volume of cash receipts in cash

In this case, the formula is applied:

L. - limit of cash balance in rubles;

V. - The amount of cash receipts for sold goods, performed works, services rendered for the estimated period in rubles (newly created IP and organizations indicate the expected volume of income).

P. - the estimated period for which the amount of cash receipts is taken into account (in its definition, any period of time can be taken, for example, the month in which the most peak volumes of cash receipts) were taken. The estimated period should be no more than 92 business days

N C. - The time period between the afternoon in which the cash and the day of the delivery of this money was received. This period should not exceed 7 working days, and in the absence of a bank in settlement - 14 business days. for exampleIf the money is surrendered to the bank once every 3 business days, then n c \u003d 3. When determining N c, location, organizational structure, specificity of activity (seasonality, working time mode, etc.) can be taken into account.

Example of calculation. LLC "Company" is engaged retail. The organization's management decided to establish the limit of the cash desk for 2017, taking over the billing period - December 2016. In December, the company worked on 21 days and received cash revenue in the amount of 357,000 rubles. At the same time, the cashier of the organization handed out revenue to the bank once every 2 days. The limit of the cash desk in this case will be equal to: 34 000 rub. (357 000 rubles / 21 days. X 2 days).

Option 2. Calculation based on the amount of cash output from the cashier

This method is usually used by IP and organizations that do not receive cash in the process of activity, but periodically remove money in the bank (for example, for calculations with their suppliers).

R. - the amount of cash issuance for the estimated period in rubles (except for the amounts intended for payments for wages, scholarships and other enumerations by employees). The newly created IP and organizations indicate the expected amount of cash issuance;

P. - the estimated period for which the amount of cash issuance is taken into account (in its definition, you can take any period of time, for example a month in which the most peak amount of cash issuance). The estimated period should be no more than 92 business daysHowever, its minimum value can be any.

N N. - The time period between the days of receiving money in the bank (except for the amounts intended for payments of wages, scholarships and other payments to employees). This period should not exceed 7 working days, and in the absence of a bank in the settlement - 14 working days. For example, if the money is filmed in a bank once every 3 working days, then n n \u003d 3.

Example of calculation. LLC "Company" is engaged in retail. Cash revenue society does not accept, buyers pay through the bank. However, periodically the company removes cash in a bank for settlements with suppliers. The organization's management decided to establish the limit of the cash desk for 2017, taking over the billing period - December 2016.

In December, the company worked on 21 days and received cash in a bank in the amount of 455,700 rubles. At the same time, the organization's cashier received cash in a bank once every 4 days. Wage From the cashier was not issued. The limit of the residue in this case will be equal to: 86 800 rub. (455 700 rubles / 21 days x 4 days).

Order to establish a limit on the checkout

After you calculate the limit of cash balance at the checkout, it is necessary to publish an internal order that approves the sum of the limit. In the order, you can specify the period of the limit, for example - 2017 (sample of the order).

The duty every year to reinstall the limit is not provided by law, therefore, if the order is not specified in the order, the established indicators can be applied both in 2017 and then until you publish a new order.

Simplified order

Starting from June 1, 2014 - IP and small enterprises (the number of employees of no more than 100 people and revenue of no more than 800 million rubles per year) more do not obliged to install the limit Cash balance at the checkout.

In order to cancel the checkout limit, it is necessary to publish a special order. It should be based on the instructions of the Bank of Russia of March 11, 2014 No. 3210-y and be sure to keep the wording: "Store cash at the box office without establishing the limit of the remainder at the checkout" (Sample order).

Cash issuance to accountable persons

Accountable money is money that is issued to accountable persons (employees) for business trips, representative expenses and economic needed.

You can give money under the report only on the basis of applications from employee. In it, he must indicate: the amount of money, the purpose of their receipt and the term they are taken to. The application is written in an arbitrary form and must be signed by the head (IP).

If the employee spent his personal money, then he needs to compensate them, in this case a statement is also written, but with another wording (samples of applications).

Note: It is desirable that in the statement was a line: "The employee has no debt on previously issued advances" (Since it is impossible to issue money to the report to employees who have not reported on previous advances).

During 3 working days After the deadline for which the cash (or from the date of employment) was issued, the employee must submit to the accountant (supervisor) advance report With the application of documents confirming the perfect costs (checks of KKM, commodity checks, etc.).

Otherwise, cash issued employee cannot be credited to expenses and respectively reduce the tax. Moreover, if there is no confirmation of documents, then from the amount issued will have to keep NDFL and pay insurance premiums.

Cash restriction

Another important rules for cash discipline is to comply with the restriction of cash settlements between business entities (IP and organization) in the framework of one contract sum no more than 100 thousand rubles.

When calculating C. individuals This restriction is not valid. It is also not necessary to comply with this limit when issuing employees from the salary cash desk, social payments and accountable sums (except in cases where accountable person Makes a deal on behalf of the Organization on the basis of power of attorney).

note: From cash revenue it is impossible to repay loans, pay dividends and pay for real estate.

Money from the cash register for personal needs

All that earns the organization is its property. Therefore, even if only one founder in Ltd., he still does not have the right to dispose of the organization's money at its discretion. Accordingly, to take cash from the cash register for their personal needs to founders.

Individual entrepreneurs, unlike Ltd., have the right at any time to take cash from the cash register or remove from the current account. The amounts that IP can spend on their personal needs are not limited (the most important thing is not allowing debts to pay taxes and insurance premiums).

Note: If IP has not issued an order by canceling cash documents, then upon receipt of cash from the cash register, it is necessary to issue RTO with the wording: "Cash issuance to an entrepreneur on own needs» or "Transfer to an entrepreneur income from current activities".

Checking the cash discipline by tax authorities

Until 2012, control over the compliance of the rules of the cash discipline was born. Now this function is performed by employees of the Federal Tax Service.

Exercising departure checkThey can check out:

• accounting for cash at the checkout;
• printout of reports from fiscal memory of cash register equipment and used fiscal memory drives;
• all documents, drawing up cash transactions (PKO and RKO, cash book, reporting on KKM, etc.);
• whether cash checks (BSO) are issued to customers (visual observation, using video and audio fixation).

Penalties for violation of the rules of the cash discipline

For non-compliance with the rules for conducting a cash discipline and a violation of the procedure for working with cash, a fine under Article 15.1 of the Administrative Code of the Russian Federation is envisaged:

• for IP I. officials Organizations - OT 4000 before 5 000 rubles;
• for legal entities - from 40 000 before 50 000 rubles.

Cash at the organization's office are in special accounting, because money is the most liquid assets of the enterprise and they are more often the object of embezzlement than other types of property. That is why it is to carry out a regular cash inventory in the interests of the company. About how to do it right, read in the article.

Inventory of the cash register is carried out in accordance with the order of the Ministry of Finance of Russia dated June 13, 1995 No. 49 "On approval of guidelines. "(Methodical instructions).

Do not forget with financially responsible employees (MOL), which have access to cash and documents, are mandatory to conclude contracts for full material responsibility. If such a contract is not concluded, then in the event of a shortage of shortage, the organization will not be able to keep the amount of damage from the employee in full (Art. 241 - 244 Labor Code RF).

When the procedure is mandatory

Cash inventory at the cashier is made:

• before making annual accounting statements (paragraph 27 of the Regulations on accounting, the order of the Ministry of Finance of July 29, 1998 No. 34N);
• before changing the mole (p. 1.5 of methodical instructions);
• if theft is detected (p. 1.5 of methodical instructions);
• if emergency situations occur, such as fire, accident, etc. (p. 1.5 of methodical instructions);
• if the organization is liquidated (reorganized) (p. 1.5 of methodical instructions).

In other cases, the cash inventory (2017) is carried out in those times that the manager will establish their order.

The procedure and timing of the inventory of the cash register for 5 steps

Step 1. First, the executive order is published, in which:

• deadlines;
• location;
• plots and objects that will be checked;
• the composition of the Inventory Commission.

Such an order can be compiled in the form No. Inv-22 (it is possible to download its unified form at the end of the article).

It should be remembered that any solution - either use unified forms, or abandon them and develop their own documents - must be enshrined in accounting policies.

If the enterprise is large enough and, for example, has shops in different citiesThe simultaneous control of all CASS is being created inventory commissions. The Commission should consist of at least two people.

It will necessarily include:

• representatives of the organization's management;
• accountant;
• other specialists.

It is unacceptable to form a commission only from employees of a third-party organization (for example, representatives of the outsourcing company or an audit firm).

The employee responsible for the preservation of funds is also not included in the Commission. He can only be there, where revisions are conducted, to observe its process and sign inventory inventory.

If there is no at least one member of the Commission during the monitoring event, its results will be invalid.

A sample of filling out the order inventory order



Step 2. Before the start of the audit, the mole is obliged to sign in the cash inventory certificate in the form No. Inv-15. Thus, they will confirm that, by the beginning of the procedure, all documentation was commissioned in the accounting department.

Step 3. Inventory of funds at the checkout is to recalculate cash bills, coins and monetary documents. The Commission recalculates money and checks the amount with the remainder at the cash book. If any profitable and (or) expenditure cash orders are not reflected in the cash book during the day, then the amounts specified in them are also taken into account when calculating.

Step 4. The results of such a recalculation are issued in the act compiled by the Commission on the form No. Inv-15, UTV. Resolution of the State Statistics Committee of Russia of 08/18/1998 No. 88. The act is printed in two copies, all members of the Commission and Mol are put on them.

1. Instance for accounting.
2. Instance for the former mole.
3. A copy for a new mole or face temporarily performing his duties.

Step 5. If during the inspection there were shortcomings and (or) excess cash, information about it is necessarily entered into an inventory act. On his reverse side, Mol indicates the causes of detected surplus and shortage.

Conducting cash inventory at the checkout in 2018

Inventory of funds in the cashier - a mandatory procedure carried out in order to monitor the correctness of cash transactions. The cash inventory procedure has a number of features that we will consider in detail in today's article.

Cash inventory at the checkout: goals and objectives

Business entities with cash and cash documents and cash documents are required to periodically carry out the inventory of the Cash. Organizations and entrepreneurs are inventory to the cashier in order to:

• check the maintenance of cash transactions (completeness and correctness of filling orders and cash books, the availability of documents confirming the reflection of operations, etc.);
• to control the reality of the current accounting (compliance of actual cash balances reflected in the revolving-shallular statement);
• identify errors in the calculations (verification of the mathematical correctness of the calculations);
• check the safety and cash documents;
• checking compliance with the rules of liability of cashiers and managers (head of the cashier, senior cashier, etc.). Read more detail: → Treaty on the material responsibility of the cashier (sample) in 2018

Inventory Regulations, Regulatory Documents, Dates

Inventorying a cashier of the company, should be guided regulatory documentsRegulatory this procedure. Make sure that the inventory has been carried out in accordance with the provisions of the FZ-402 "On Account" and the Order of the Ministry of Finance No. 34N. However, the main document to be relying on the cash inventory is the methodology, approved by order Ministry of Finance №49. Read also an article: → "Does the cash register for IP and LLC on the USN in 2018"

In accordance with the above documents, it is necessary to develop an internal regulatory act, which will regulate the inventory procedure in a particular organization. This document can be released separately ( Regulation on Inventory Cash) either be part general order Inventory at the company. In addition, the Regulations on the inventory of the cash register can be issued as part of the accounting policy. It is advisable to do in case it is a small firm or IP.

Separately, it is worth talking about the dates of the inventory of the cash register. The legislation did not approve the frequency of checking cash transactions. Each organization has the right to conduct inspections at its discretion, following the approved internal provisions. At the same time, it should be aware that the law approved cases of mandatory checks. Here are the main of them:

• annually before compiling an annual accounting reporting, you should be inventive with the cashier and submit information about cash and cash documents in accounting;
• in case the change of mall (dismissed Zavkassa, the cashier was transferred to another position, etc.), it is necessary to carry out the inventory of the cash register in order to verify the safety of cash;
• inventory of the cash register is obligatory on the fact of any of the forms of reorganization of the company (merger, absorption, change of legal form, etc.), as well as in liquidation and bankruptcy;
• in a situation where the enterprise establishes the facts of theft and abuse from employees of the cashier, on the basis of the relevant acts should be carried out inventory.

When issuing a cash inventory provision at the enterprise, all of the above cases should be taken into account. It is advisable to draw up a document in the form of a graph in which to specify the dates of checking the cash register, as well as separately describe cases of mandatory audits in accordance with the legislative requirements.

How to Investarize the Cassum: Step-by-step instructions, documents, wiring

Stage 1. Preparation for inventory

The preparatory stage of checks of the cashier begins with the publication of an order of its conduct. The document should indicate:

• date check. If we are talking about a comprehensive inventory of all CASS enterprises (for example, checking the cash desks of stores), it is advisable to make a schedule in which to specify the date of conducting a specific cash register, as well as the general inventory period;
• the composition of the inventory group. Accounting staff, audit units, financial monitoring and security, as well as employees of other control departments. Inventory the cashier is prohibited by employees of interdependent with the department of divisions;
• a document that approves the results of the inspection (see → Act in the form of the Inv-15).

Stage 2. Procedure for verification

On the day of verification, members of the inventory group are at the cashier. At the time of the inspection, all cash transactions must be discontinued, namely:

• all consumables and parish orders are transferred to accounting;
• cash and documents that are in the checkout and submitted to the liability of the cashier are reconciled;
• cash issued from the box office is written off, as there are relevant confirmation documents.

In case, at the time of the start of testing, the cashier did not give part of the arrival or expenditure orders to the accounting department, then they should be submitted to controllers to verify. The cashier is obliged to transfer the document to the verifier, reflecting information on the balances of money and documents at the box office (operating statement). Read also: → Accounting Vedomosti (Building and Purpose)

Next, the inspections are transferred to the main inventory stage, namely, the recalculation of cash and cash documents. The presence of all members of the Inventory Commission is a prerequisite for this procedure. Recalculation of money can be carried out both manually and using CCT. Upon recalculation, the verifier compares the result obtained with the data specified in the ruble-salad statement.

Stage 3. Registration of results.

On the verification, one of the results of the inspection is possible, namely:

• the amount of cash and monetary documents complies with the information specified in the operating and salad statement;
• revealed surplus;
• the shortage of cash was found.

Regardless of the Inventory Results, checking must issue the result of the inspection of the act in the form of the Inv-15. We will tell about some features of filling the invo-15 form:

1. When placing a form, it is necessary to fill the necessary details: the name of the enterprise, the Code code, the basis for the inventory (number, date of the order), the number, date of the act, as well as the date on which the verification was conducted. We emphasize that the act of inventory is drawn up on the day of its holding, not later;
2. In the main part of the act, the verifier indicates the accounting and actual amount of funds and documents. Both indicators are reflected in the context of the types of cash and documents (separately cash, brand, securities etc.). Amounts must be specified both figures and in words;
3. Upon verification, the act reflects information about the excessive surplus / shortages (if available). In case the credentials of the means and documents correspond with their actual presence, then the "Surplus" column, the "Noncha" stiffers are set;
4. The reverse side of the form contains information concerning explanation by the mole of the reasons for the revealed shortages (excessive), as well as the decision of the organization's head of this issue (reprimand, dismissal, the need to repay the amount of the shortage of the responsible person or enterprise, etc.).

A prerequisite for recognizing an inventory act valid - the presence of all necessary signatures, namely:

• members of the Commission, approving the act;
• Mol, confirming the fact of the responsible storage of the values \u200b\u200blisted in the act (an additional signature - in case of explanation of the causes of excess / shortages);
• the leader under the decision taken against the detected surplus / shortage.

Stage 4. Accounting for inventory results.

In the event that any deviations on the results of the inventory were not identified, it is not necessary to reflect the results of the check in account. If there is a surplus or shortage at the checkout, then this fact must be reflected in accounting.

Revealed excess funds applies to the account of other income of the company: DT 50 Kt 51. As for the shortage, their amount can be covered both by the guilty employee and at the expense of the organization's funds. Read also Article: → "Does the cash register for ENVD in 2018 need"

Inventory of the cashier



What is the purpose and in what cases is the Inventory of the Cass? Who conducts the inventory of the Cass? What is the procedure for making results? Answers to these questions - in the article.

The purpose of the cash inventory is to check the correctness and reality of current accounting of cash transactions, identifying errors in settlements, monitoring the safety of funds and cash documents at the checkout, compliance with the principle of material responsibility of officials.

In what cases is the inventory of the cash register?

There are two types of cash inventories - planned inventory and an unscheduled (sudden) audit of the cash register.

Planned cash inventory is carried out in cases established by regulatory legal actsIts deadlines and regulations are approved in advance in accounting policies and other additional regulatory documents of the Organization.

So, be sure to carry out the inventory of the cash register:

• when transferring property of the organization for rent, buy, sell, and as well as in cases provided for by law in the transformation of a state or municipal unitary enterprise;
• before drawing up annual accounting reporting;
• when changing financially responsible persons (on the day acceptance and transfer of cases);
• when establishing facts of theft, abuse, damage values;
• for force majeure circumstances, in case of natural disasters, fire, accidents or other emergency situations;
• when liquidation (reorganization) of the Organization before drawing up the liquidation (separation) balance and in other cases stipulated by the legislation of the Russian Federation or the regulatory acts of the Ministry of Finance (the basis - p. 1.5 of the methodological instructions No. 49).

An unscheduled inventory of the cashier (revision), on the contrary, is held suddenly, unexpectedly for a materially responsible person in order to verify its good faith and competence. For example, the audit of the cash register is carried out:

• to strengthen the internal control system in the enterprise;
• identify the cause of the error in accounting;
• at the request of the auditors, investigative and control bodies.

The current legislation does not identify the timing of the sudden (unscheduled) inventory of the cash register, therefore, they are determined by organizations and entrepreneurs independently. The order for an unscheduled inventory should indicate the reason for the inventory of the cashier.

Who conducts the inventory of the Cass?

For inventory, a permanent inventory commission is created. With a large scope for simultaneous inventory of property and financial obligations, work inventory commissions are created (the basis - p. 2.2 of the methodological instructions N 49).

The composition of permanent and working inventory commissions approves the head. The documents on the composition of the Commission may be an order, a decree, an order, etc. (base - p. 2.3 of the methodological instructions N 49).

The inventory commission includes:

• representatives of the administration of the organization;
• accounting workers;
• service representatives internal audit or employees of independent audit companies;
• security service or other specialists of the company (economists, managers, etc.).

It should be borne in mind that the absence of even one approved member of the Commission during the inventory serves as the basis for recognizing its results invalid (the basis - p. 2.3 of methodological instructions No. 49).

Regulatory documents do not oblige annually to reissue the order on the composition of the inventory commission in the event that there were no personnel permutations in the Organization.

The procedure for carrying out the cash inventory

Immediately before the start of the inventory, all cash transactions cease, the Commission provides the latest acquisition and expenditure checks. Materially responsible persons confirm that all consumables and profitable documents are commissioned in accounting or transferred to the Commission, all the values \u200b\u200breceived by their responsibility are recruited, all the retired funds are written off into consumption.

Next, the inventory of the cash register is carried out, which includes a complete calculation of the cash available at the checkout. Recalculation of money is made under the strict observation of all members of the Commission. The identified amount of money is compared with the balances by primary documents and the accounting program are necessarily checked and indicators of the CCM.

In this, if the organization is carried out cash settlements with the use of KKM, the inventory of the cash register begins with checking actual presence In operating cash desks of cash registers, the documents related to the acquisition, registration and commissioning of each CCM should be available.

In practice, three options for the Inventory of the Cash Inventory are possible: Compliance of accounting data to the actual availability of funds, a shortage has been revealed, excessive cash at the checkout.

Registration of the results of the inventory of the cash register

For registration of the results of cash inventory at the box office, as well as different values \u200b\u200band documents (cash, brands, checks (checkbooks) and other), which can be issued "Act inventory of cash inventory" in the form of Inventory Inventory of securities and blanks of strict reporting documents "in the form of the Inv-16.

The results of the inventory of cash at the checkout are made up with an act in two copies and are signed by all members of the Commission and persons responsible for the safety of values, and are communicated to the organization's head. One copy of the act is transferred to the accounting department of the organization, the second remains in a materially responsible person.

When changing financially responsible persons, the act is drawn up in three copies. One copy is transmitted to a materially responsible person who has surrendered the value, the second is a materially responsible person who has taken values, and the third one in the accounting department.

To reflect the results of a sudden testing of the actual availability of funds at the office of an organization or entrepreneur, the "Act on Cash Check Cash" is applied in form No. km-9.

Actual residue cash cash At the checkout, the Cassira Operator's Magazine Magazine decorated in the form No. KM-4 is checked. With the discrepancy between the sums on the control tape with the amount of cash, the reason for discrepancies is established, and the revealed shortage of the cashier-operator's journal, then the "act on translating the testimony of summing money counters to zeros and registration of control counters is issued. cash"In the form number km-1. Application of an Act in the form of the CM-1 is required when using the CCT (base - a letter of the Federal Tax Service of Russia of 06/23/2014 N DF-4-2 / \u200b\u200b11941).

In that case, as a result of the inventory of the cash inventory, a shortage was revealed, the manager decides to hold the amount of shortage of a materially responsible person or if there is no fault of the cashier or it is not proven to write off the shortage at the expense of the organization's funds. The decision of the head reflects on the revolving side of the act.

It is unacceptable for the storage of personal funds of employees at the office of the organization, because not only the shortage, but also surplus money at the box office is a violation of the cash discipline. Identified in the cashier excess cash must be removed by the Commission, they are recovered and also reflected in the act. Packs, cleaning and correction in inventory described (the basis - p. 2.9 of methodological instructions No. 49).

In accounting, the results of the inventory of the cash register depending on its result are issued by wiring:

• Debit 50 Credit 91-1 - the sum of the surplus at the box office was detected;
• Debit 94 Credit 50 - The amount of shortage of the cashier was revealed;
• Debit 73 Credit 94 - The revealed shortage at the checkout is assigned to the perpetrators;
• Debit 91-2 Credit 94 - Reimbursed (reimbursed) Saving cash in the operating office at the expense of other expenses of the organization.

In conclusion, I would like to say that inventory of cash in the cashier in a timely manner in the cashier - it is primarily a deposit of the company's money preservation, therefore, the cash inventory procedure should always be approached with all seriousness and due fatality.

Olga Ulyanova,
An expert on accounting, tax and management accounting, financial director and co-owner of the consulting company "Ekvii OM" (service steam locomotive). It has two higher education - economic and legal. Work experience in holding structures, large international companies in leadership positions (chief accountant, financial director, Deputy General Director for Accounting and Audit, Auditor).

The most complete cash inventory guide

The Law of the Russian Federation provides for the procedure for inventory cash at the enterprise cashier (IP). And if there is a cash desk - inventory to be. We find out how to properly carry out the audit of cash at the box office and what documents make it the results.

The main provisions on the inventory of the organization's cash registers

Cash inventory at the box office is required. The question concerns dates. In some cases, the timing is fixed in local documents. This inventory is considered as planned, is carried out on schedule at a convenient time (once a week, month, year, etc.). An unscheduled opis can start suddenly: as an urgent need. These moments are prescribed in the order of the Ministry of Finance of the Russian Federation No. 157n of 01.12.2010 (Instruction No. 157n).

How often to conduct a revision of cash

What does the checkout deserve a close interest of checking? First, it is cash. In different business entities, the amount at the checkout is different. However, all the money must be on strict accounting. Secondly, these are securities and shades of strict reporting.

In addition to the intermediate control reconciliation of the results at the checkout, the required (according to methodical instructions At number 49 of 07/13/1995 with changes and additions. Actual in 2017).

• When transferring property of the organization for rent, buy, sell, and as well as in cases provided for by law in the transformation of a state or municipal unitary enterprise.
• Before drawing up annual accounting reports.
• When changing financially responsible persons (for the day of acceptance and transmission of cases).
• When establishing the facts of embezzlement, abuses, damage values.
• In case of natural disasters, fire, accidents or other emergencies caused by extreme conditions.
• When liquidation (reorganization) of the Organization before drawing up the liquidation (separation) balance and in other cases stipulated by the legislation of the Russian Federation or the regulatory acts of the Ministry of Finance.

Who can check compliance with cash discipline

All stakeholders were allowed to conduct inventory, documented in the order of the head. These may include representatives of the accounting service, chiefs of departments. And, of course, the leader himself. After all, the legality of cash transactions, their accuracy and legality are the main points. financial control In the organization (IP).

Please note: a materially responsible person is not included in the commission, since it cannot check itself. Mall is only present when inventory.

Cash Revision Procedure

Checking cash at the cashier of the enterprise (IP) involves a clear algorithm of actions. Including when making accompanying documents.

First of all, a decision (scheduled or according to circumstances) is made on the implementation of OPI. To start inventory, it is necessary to act according to the plan below.

1. Order of the head or face replacing it. The order argues the composition of the commission, which directly conducts inventory money at the checkout. All members of the Commission get acquainted with the order under the signature.
2. Instead of the order of the leader, the decision of the founder or the protocol of the Assembly of Owners may act. These documents have a full-fledged legal force in addressing issues of such a plan. In addition, the vacancy of the manager is not always closed.
3. At the office of the organization, in addition to money, both securities are stored, including forms of strict reporting. They must be submitted to the accounting service. In the same receipt, information is indicated that the cash amount at the checkout is fully confirmed by the relevant documents (checks, receipts, coupons, acts).
4. Conducting an inventory procedure. There is a comparison of the data specified in the confirmation documents, with cash at the checkout. Ideally, everything should coincide.
5. Filling the Inv-15 form. The signatures of the Commission members and the materially responsible person are mandatory.
6. Bring to the information of the Write Results Guide.
7. One Blank Inv-15 is transferred to the accounting service, the second is awarded the person responsible for the safety of money at the checkout.

How to arrange documents when cash inventory

Inv-15 form form is used to display the results of the inventory of money at the checkout.

Inv-15 registration rules

If the audit of the cash register is planned, then clean forms will need 2 copies (for accounting and financially responsible person). In the case of an unscheduled check - 3 copies. Blanks must be available.

When carrying out an inventory, all cash transactions are suspended.

All members of the Commission listed in the order must necessarily be present.

All posts in the invo-15 form are made without blots and obstacles. If you need to make changes to the form blank, they are coordinated by all members of the Commission. An example of filling the first page of the form is shown below.

In the invo-15 form, when filling out 3 blocks. First - information about the organization, the second - inventory inventory, the third is the filling of the explanatory note.

Filling the reverse side of the invo-15 form is to present the reasons that caused shortages or excess. If the amount of money at the box office coincides with the data accountingThe corresponding section remains empty.

How should the order

The head publishes an order to conduct inventory money at the box office. The form of order invo 22. Based on the approved order, the Commission receives access to the automated workplace of the responsible person. Alternatively, all documents on paper (profitable and expenditure orders, cash book) are taken into account.

Members of the inventory commission recalculate cash available at the checkout and check this amount with the cash desk remain. If there is PKO and RKO, which are not included in the cash book during the day, then the amounts reflected in them are taken into account.

Resolution of the State Statistics Committee of the Russian Federation of 18.08.1998 N 88 (Ed. From 03.05.2000) "On Approval unified form Primary accounting documentation According to cash transactions, taking into account the results of inventory. "

The order form of recalculation of money at the checkout is shown below.

Sample filling of the accurate statement

A separate verdiability of reconciliation in the audit of cash at the cashier by law of the Russian Federation is not provided. All records of such a plan are made in the invo-15 form inventory. The shape of this blank is divided into three blocks.

The first block includes information of the organizational type: the name of the organization, the data of the order of inventory. But the second block of the form already contains information about the results of reconciliation. The result is obtained by comparing the amount received when calculating with accounting data. If there are discrepancies, then the amount of the difference is indicated.

The third block of the Inv-15 form is filled in when the difference between the actual amount and accounting data is detected. A financially responsible person writes an explanatory note, where explains the reasons for what happened.

At the enterprise identified violations: what work should be carried out in this case

Typical miscalculations that are detected in the inventory of funds are divided into three groups.

1. Violation of the established limit of money balance at the checkout.
2. Errors and disorders when filling out profit and expenditure orders.
3. Surplus or short money.

With the results of Osya, the head, or his face replacing him, meets personally. Then the decision is made, how to do with the guilty face. This decision is entered into the invitation form.

Shelf life of acts

It is necessary to answer that all the inventory for inventory inventory is stored until the tax authorities are verified. Often, the inventory of the cash register is carried out with the participation of representatives of the tax service. In this case (with violations identified), the tax authorities indicate in the Blanca invo 15 of their penalties. This is, of course, fines.

Do not forget about the mandatory stationing of all signatures on the documents.

Work for accountant: wiring

During inventory, both surplus and shortage of funds are detected. All these violations will have to debug accounting service Enterprises (IP). In the order of the Ministry of Finance of the Russian Federation, 34-H dated July 29, 1998 (with changes and additions, relevant in 2017) is indicated how to do this.

According to the rules of accounting, the violations identified during the inventory of the cash register are divided into three types.

How to charge surplus

They come at market value at the date of the inventory with the assignment of financial results commercial organization or an increase in income from a non-commercial organization.

The organization can keep cash at its cash desk only within the limits established by the service bank, and the entire cash supply must be submitted to the bank.

When identifying the facts of exceeding the limit of cash balance at the checkout on the organization, a fine in the three-time size of a super-luminous cash register is imposed, and from the manager, an administrative penalty is charged in the amount of 50 minimum periods of wages.

There is also a limitation when calculating cash with other legal entities. These calculations are also governed by the Central Bank (indication of the Central Bank No. 1050 of November 14, 2001. "On the establishment of the limiting amount of calculations of the Cash money between legal entities"). In particular, currently the maximum amount of settlements between legal entities per payment is 60,000 rubles.

According to the procedure for conducting cash transactions in the Russian Federation, ensuring the preservation of cash is entrusted to the head of the organization. The recommended cash security rules include the following:

1. The office of the cash register must be isolated during the execution of the operating office of the cash register must be closed.

2. The access of unauthorized persons is prohibited.

3. Cash must be kept in special safes and storage facilities, whose keys are available at a limited number of persons (the originals at the cashier, duplicates - at the director).

4. Cash premises are sealing daily by cashiers.

5. It is not allowed to be stored at the cash desk not owned by the organization.

6. When transporting money, the cashier must be provided with transport and protection.

7. In the event of the incapacity of the cashier by order of the head, his face is appointed by its replacement, which also places complete material responsibility.

8. It is allowed to conclude collection agreements with banks and insurance contracts with insurance companies.

All documents related to the arrival and cash flow rate are maintained in the organization's archive for 5 years.

1.9. Accounting for money on account 50 "Cashier".

To account for the presence and movement of cash at the office of the organization, an active account 50 "Cashier" is used. The following subaccounts can be opened to it:

a) 50.1 - Cassa organization. It is used to account for money at the checkout. When the organization manufactures cash transactions with foreign currency, then the corresponding subaccounts must be opened to the account 50 "Cashier" for a separate accounting of each cash foreign currency. Obtaining currency is issued by the application in authorized Bankcompiled on the basis of an order about the service business trip of an employee of the organization and the order of its leader about the rate of daily. Foreign currency It is issued by the bank not earlier than 10 working days before the date of disposal of an employee on a business trip. Obtaining and issuing foreign currency is issued by the arrival and consumables, which indicates the amount of payment in the currency (dollars, euro, etc.). In the cash book, the foreign currency movement is reflected in two amounts: in rubles and in the calculation currency. At the same time, according to PBU 3/2000 foreign currency, located at the checkout, is subject to recalculation in rubles at the official rate of the Central Bank of the Russian Federation. Such recalculation is carried out at the date of the operation with foreign currency (its posting or issuing), at the date of the accounting reporting.

b) 50.2 - Operating ticket office. It is used by organizations, which contains separate structural units (cash desks, stopping points, ships, ticket cash desks, train stations, ticket office of communications). These divisions are cashing cash payments for the work and services with individuals and legal entities on accounts, receipts and other settlement documents. Calling revenue of the main cash register of the organization is reflected in the cash report. This subaccount is also applied by trading organizations that make calculations with the population for sold goods using cash registers. In these cases, the receipt of funds is fixed in the Cashira Operator's book opened to each cash register machine. It reflects the meter testimony and the amount led by the senior cashier at the end of the day, both of these quantities should be the same. Calling revenue of the main cash register of the organization is reflected in the cash report.

c) 50.3 - Monetary documents. It is used to take into account paid monetary documents - air tickets, sanatorium vouchers, postage stamps, bills and brands of state duty. Monetary documents are issued similarly to funds at the office of the organization at parish cash and expenditure orders, on the basis of which a report on their movement is drawn up. This report indicates how many and what monetary documents are, their value, as well as what and who issued monetary documents and how much. Monetary documents do not include: Documents on intangible assets (they are taken into account on account 04 "Intangible assets"), securities (accountable on account 58 "Financial investments"), strict reporting forms (taken into account 006 "Strict Reporting Blanks"), redeemed from Share Shareholders (account 81 "Own shares (Shares) ").

"Modern accounting", N 4, 2004

Cash storage requirements in organizations are established by the procedure for conducting cash transactions in Russian Federation, approved by the decision of the Board of Directors of the Central Bank of Russia 09/22/1993 No. 40 (hereinafter referred to as cash registers).

In accordance with clause 3 of the specified procedure for cash settlements, each enterprise must have a cashier. In this regard, the leaders of enterprises are required to equip the cashier (isolated premises intended for the reception, issuance and temporary storage of cash) and ensure the safety of money in the office of the cash office, as well as when delivering them from the Bank's institution and the delivery of the Bank (p.29 of the Procedure) .

We denote the requirements for applicable legislation to the cashier, as well as the requirements for the equipment of the cashier and the safety of funds during their storage and transportation.

Requirements for cashier

Cashiers, controllers, cashier-controllers (including senior), as well as other employees who fulfill the obligations of cashiers (controllers) are included in the list of posts and works that are replaced by or executed by employees with which the employer may enter into writing agreements on full individual liability For the lack of entrusted property, approved by the Resolution of the Ministry of Labor of Russia dated December 31, 2002 N 85. This resolution also approved typical form Agreement on full individual material responsibility (provided in an annex to the article).

According to paragraph 32 of the procedure for conducting cash transactions after the publication of the order (decisions, decisions) on the appointment of the cashier, the head of the enterprise is obliged to familiarize him with the procedure for conducting cash transactions in the Russian Federation, after which the cashier is a full material responsibility agreement (typical form Agreement on full material responsibility is provided in the annex).

The procedure for maintaining cash transactions has been established that:

• the cashier in accordance with the current legislation on the material responsibility of workers and employees is fully material responsibility for the safety of all values \u200b\u200badopted and for damage caused by the company both as a result of intentional actions and as a result of a negligent or unfair attitude towards their duties (clause 33) ;
• the cashier is prohibited to directly execute the work entrusted to him to other persons (paragraph 34);
• in enterprises with one cashier, if necessary, its time to replace it, the execution of the obligations of the cashier is assigned to another employee on the written order of the company's head (decision, decree). This employee is a contract for full material responsibility (clause 35);
• in the case of a sudden leaving a cashier (illness, etc.), they are immediately recalculated by another cashier, which they are transmitted, in the presence of the head and chief accountant of the enterprise or in the presence of the Commission from individuals appointed by the company's head. The results of the recalculation and transfer of values \u200b\u200bare the act for the signatures of these persons (clause 35);
• at enterprises with a large number of units or serviced by centralized accounting, labor payment, payments for benefits social Insurance, scholarships can be made according to the written order of the head of the enterprise (decision, decree) by others, except for cashiers, the persons with whom the agreement on full material liability and on which all rights and obligations established by the procedure for conducting cash regards for cashiers (p.36) are applied ;
• in small enterprises that do not have in the state of the cashier, the responsibilities of the latter can be carried out by the Chief Accountant or another employee on the written order of the head of the enterprise, subject to the conclusion of the Treaty of Full Liability Treaty (clause 36).

According to paragraph 31 of the procedure for conducting cash transactions before opening the office of the cashier and metal cabinets, the cashier is obliged to inspect the safety of locks, doors, window grids and seals, make sure that the security alarm is managed. In case of damage or removal of printing, damage to locks, doors or lattices, the cashier is obliged to immediately report this to the head of the enterprise, which reports the incident to the internal affairs bodies and takes measures to protect the cash register before their employees arrive.

Paragraph 29 of the procedure for conducting cash transactions is also established that during the operation of operations, the cashier should locate the doors to the cashier. Access to the office facilities to persons who are not related to its work is prohibited. It is also forbidden to store cash in cash and other values \u200b\u200bthat do not belong to this enterprise.

Cash Equipment Requirements

Appendix N 3 to the procedure for conducting cash transactions, there are uniform requirements for technical strengthening and equipment alarm systems of enterprises. According to paragraph 3 of these requirements for ensuring the reliable preservation of cash and values, the cash desk must meet the following requirements:

• be isolated from other service and utility rooms;
• place on intermediate floors of multi-storey buildings. In the two-storey buildings, cash registers are located on the upper floors. IN single-storey buildings cash desk windows are equipped with internal shutters;
• have capital walls, strong floor overlap and ceiling, reliable inner walls and partitions;
• closed on two doors: an external opening outward, and an internal, made in the form of a steel lattice, opening towards the internal location of the cashier;
• equipped with a special window for issuing money;
• have a safe (metal cabinet) for storing money and values, mandatory firmly attached to building structures floor and walls with steel hershams;
• position serviceable fire extinguisher.

Paragraph 29 of the procedure for conducting cash transactions is also established that all cash and securities in enterprises are stored, as a rule, in non-aggravated metal cabinets, and in some cases - in combined and conventional metal cabinets, which are closed by the key and seal the seal at the end of the working day. Cashier. The keys from metal cabinets and prints are stored at the cashiers, which are forbidden to leave them in the trended places, transfer to unauthorized persons or to produce unaccounted duplicates.

Accounted duplicates of keys in packages sealed by cashiers, caskets, etc. are stored in enterprise executives. At least once a quarter, they are checked by the commission appointed by the head of the enterprise, the results are fixed in the act.

In case of detection of the key loss, the head of the company reports an incident to the internal affairs bodies and takes measures to immediately replace the metal cabinet lock.

Requirements for the preservation of funds when they are stored and transport

In order to ensure the safety of cash during their storage and transportation of the organization, the Organization should follow the recommendations given in Appendix N 2 to the procedure for conducting cash transactions.

According to the indicated recommendations to the leaders of enterprises when admission to work and appointment for positions related to the conduct of cash transactions, service of security and fire alarm, protection and transportation of funds, or periodic attracting persons to the above works are recommended to contact the internal affairs bodies and medical institutions. For information about these faces, bearing in mind that the maintenance of cash transactions, the maintenance of security and fire alarm systems, the protection and transportation of funds is not allowed:

• previously attracted K. criminal responsibility for intentional crimes, the conviction that are not repaid or not lifted in the prescribed manner;
• suffering from chronic mental illness;
• systematically violating public order;
• abused spirits or drugs without drugs without appointing a doctor.

When transporting funds and values \u200b\u200bfrom bank institutions or delivery, the head of the enterprise must provide a cashier of protection and, if necessary, the vehicle.

When transporting funds cashier, accompanying him and driver vehicle Do not:

• to disclose the route and the amount of the amount of money and valuables;
• to allow the vehicle to the salon of persons not appointed by the company's head for their delivery;
• follow on foot, passing or public transport;
• visit shops, markets and other similar places;
• perform any instructions and in any other way to be distracted from delivering money and appointment values.

Requirements for documentary registration of cash transactions

To a certain extent, ensuring the safety of cash contributes to the current procedure for documenting the cash flow of cash. Paragraph 22 of the procedure for conducting cash transactions is established that all receipts and issuance of cash are necessarily taken into account by the cashier at the cash book immediately after the operation is made. Moreover, each enterprise leads only one cash book, which must be numbered, has been laid and sealed. The number of sheets in the cash book is assigned by signatures of the head and the chief accountant of this enterprise. The cleansing and non-overcapped fixes in the cash book are not allowed. The corrections made are assigned to the cashier signatures, as well as the chief accountant of the enterprise or the person replacing it. The maintenance of the cash book is controlled by the chief accountant of the organization.

Cash Cash Casses of enterprises is made at the receipt of cash orders, signed by the Chief Accountant or the person authorized on this written order of the company's head.

The issuance of money from the cash register is made strictly on consumables or properly decorated to other documents (payment (payment-payment) Vedomosti, statements for issuing money, accounts, etc.) with the imposition of the stamp with the details of the expenditure cash order. Documents for issuing money must be signed by the head, the chief accountant of the enterprise or persons on it are authorized, as well as the person who received the money. According to p. 27 of the procedure for conducting cash transactions, issuance of money from the cash register, not confirmed by the recipient's reception cassov Ordere Or another replacing his document, in justification the cash balance is not accepted at the box office. This amount is considered a shortage and accumulates from the cashier.

Money issuance The cashier produces only the face specified in the expendable cash order or replacing its document. If the issuance of money is made by proxy, decorated in the prescribed manner, in the text of the order after the name, the name and patrony of the recipient of money by accounting, the name, name and patronymic of the person who is entrusted to receive money is entitled. If the issuance of money is made by a statement, the cashier makes the inscription in the receipt of money: "by proxy". When issuing money on a consumable cash order or replacing it with a document, a separate person of the cashier requires the presentation of a document (passport or other document) certifying the identity of the recipient, writes the name and number of the document, who and when it is issued and selects the reception of the recipient.

The reception and issuance of money on cash orders can only be made on the day of their preparation.

When receiving receipt and expenditure checks or replacing their documents, the cashier must check:

• the presence and authenticity on the documents signatures of the chief accountant, and at the expendable cash order or replacing it with a document - permits (signature) of the head of the enterprise or persons, on this are authorized;
• the correctness of the paperwork;
• the presence of the applications listed in the documents.

If one of these requirements fails to comply, the cashier returns documents to the accounting department for proper design.

Responsibility for violation of the procedure for storing funds

According to paragraph 38 of the procedure for conducting cash transactions, the founders of enterprises, higher organizations (in the event of their presence), as well as auditors (audit firms) in accordance with concluded agreements in the implementation of documentary audits and inspections at enterprises produce the cash register and check compliance with cash discipline. Wherein special attention It should be paid to the issue of ensuring the safety of money and values.

Compliance with enterprises of the requirements of the procedure for conducting cash transactions is systematically checked by banks.

The technical strength of the CASS and cash points, ensuring the conditions for the safety of money and values \u200b\u200bat enterprises is checked by the internal affairs bodies within their competence.

According to paragraph 39 of the procedure for conducting cash transactions, the responsibility for compliance with this order is assigned to the heads of enterprises, the main accountants and cashiers.

In accordance with Article 15.1 of the Code of Administrative Offenses, the violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash payments with other organizations in excess of the established size, non-optimizing (incomplete gain) in cash cash, non-compliance with the procedure for storing free cash, as well as in accumulation at cash cash installed limits, put overlay administrative fine on officials in the amount of 40 to 50 minimum sizes wage; On legal entities - from 400 to 500 minimum wages.

application

Typical form of a contract for full individual material responsibility


(name of company)
next, referred to as "Employer", represented by the head _________________________
(Full Name)
or his deputy ______________________________ acting on the basis of
(Full Name)
_____________________________, on the one hand, and _______________________
(charter, position, power of attorney) (Name)
_____________________________________________________________________________
(Full Name)

in the future, "employee", on the other hand, entered into this Agreement on the following.

1. The employee accepts full material responsibility for the lack of the property entrusted to him by him, as well as for damage to the employer as a result of damage to them by other persons, and in connection with the above undertakes:

a) carefully refer to the functions entrusted to him (duties) of the employer's property assigned to him and take measures to prevent damage;

b) in a timely manner to inform the employer to either the direct supervisor about all the circumstances threatening the security of the property entrusted to him;

c) keep records, draw up and submit in the prescribed manner commodity and other reports on the movement and remnants of the property entrusted to him;

d) participate in the inventory, revision, other verification of the safety and state of the property entrusted to him.

1. The employer undertakes:

a) create an employee the conditions necessary for normal operation and ensure the complete preservation of property entrusted to him;

b) To acquaint an employee with current legislation on the material responsibility of workers for damage caused to the employer, as well as other regulatory legal acts (including local) on the procedure for storing, receiving, processing, sales (vacation), transportation, applications in the process of production and implementation other operations with the property transferred to it;

c) to conduct inventory, revision and other tests for the safety and condition of property in the prescribed manner.

1. Determining the amount of damage caused by the employee to the employer, as well as the damage arising from the employer as a result of damage to them to other persons, and the procedure for their compensation are manufactured in accordance with applicable law.
2. The employee is not liable if damage is not caused by its fault.
3. This Agreement comes into force from the date of its signing. The implementation of this Agreement applies to all the time working with an entrusted employee of the property of the employer.
4. This Agreement is drawn up in two having the same legally binding copies, of which one is at the employer, and the second is the employee.
5. Changing the terms of this Agreement, the addition, termination or termination of its action is carried out under a written agreement of the parties, which is an integral part of this Agreement.
Addresses of the Parties to the Contract: Signatures of the Parties to the Treaty:
Employer ________________________________________________________
Worker ____________________________ ________________________________
Date of conclusion of the contract M.P.

K.I. Kovlev

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